Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

Yn ddilys o 29/04/1996

SCHEDULE 13A U.K. Surrenders of advance corporation tax

Simultaneous claims and withdrawals of claims U.K.

8 Where—

(a) a claim (“claim A”) is withdrawn, and

(b) at the time when claim A is withdrawn, another claim (“claim B”) is made,

claim A shall be treated as being withdrawn before claim B is treated as made.